Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 268
by United States, Walter Elbert Barton - 1944 - 1242 pages
Full view - About this book

The Code of Federal Regulations of the United States of America Having ...

1939
...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this title in respect of a property shall state whether he...
Full view - About this book

The Code of Federal Regulations of the United States of America Having ...

1939
...depletion under section 23 (m) shall be, In the case of coal mines, 5 per centum, In the case of metal mines, 15 per centum, and, In the case of sulphur...without allowance for depletion) from the property. A taxpayer making his first return under this title In respect of a property shall state whether he...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 39

United States. Board of Tax Appeals - 1939
... In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27% per centum of the gross income from the property during...without allowance for depletion) from the property, except that In no case shall the depletion allowance under section 23 (in) be less than it would be...
Full view - About this book

The Code of Federal Regulations of the United States of America Having ...

1939
...lepidollte, spodumene, barite, ball and sagger clay, or rock asphalt mines, and potash mines or deposits, 15 per centum, and in the case of sulphur mines or...Incurred by the taxpayer In respect of the property. (b) Discovery value. Section 114 (b) (2) (relating to discovery value) is amended by Inserting after...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 311

United States. Supreme Court - 1941
...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 311

United States. Supreme Court - 1941
...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 311

United States. Supreme Court - 1941
...depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur...(computed without allowance for depletion) from the 55 Opinion of the Court. Act of 1934 (48 Stat. 680) allowing percentage depletion. But petitioner did...
Full view - About this book

United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...grade limestone, chemical grade limestone, and potash, 15 per centum, and (Iv) in the case of sulfur, ther by the decedent alone or in conjunction with...relinquished any such power in contemplation of his except that in no case shall the depletion allowance under section 23 (m) be less than it would be...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 43

United States. Board of Tax Appeals - 1941
...Income from the property during the taxable year, excluding from such gross income nn amount e<]iial to any rents or royalties paid or incurred by the...without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than It would be...
Full view - About this book

Revenue Act of 1942: Hearings Before the Committee on Finance ..., Volume 2

United States. Congress. Senate. Committee on Finance - 1942 - 2376 pages
...from the property during the taxable year, excluding from such gross income an amount equal to nny rents or royalties paid or incurred by the taxpayer...without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than it would be...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF